The Resource The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
Resource Information
The item The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The levying of dividend withholding tax on foreign shareholders is a topic of great importance throughout Europe. The recent decision in Société Générale by the Court of Justice of the European Union confirms that a foreign corporate shareholder should effectively not be taxed more heavily than a comparable domestic shareholder. On balance, however, one could wonder whether the outcome in this case is not just a mere Pyrrhic victory for corporate non-resident shareholders having portfolio investments in the Netherlands
- Language
- eng
- Label
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
- Title
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
- Language
- eng
- Summary
- The levying of dividend withholding tax on foreign shareholders is a topic of great importance throughout Europe. The recent decision in Société Générale by the Court of Justice of the European Union confirms that a foreign corporate shareholder should effectively not be taxed more heavily than a comparable domestic shareholder. On balance, however, one could wonder whether the outcome in this case is not just a mere Pyrrhic victory for corporate non-resident shareholders having portfolio investments in the Netherlands
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
- http://library.link/vocab/creatorName
- Smit, D.S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- dividend withholding tax
- portfolio investment
- non-resident company
- ECJ case law
- Label
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
- Label
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Soci%C3%A9t%C3%A9-G%C3%A9n%C3%A9rale-Decision-ECJ-assesses-Dutch/JrtbMXb-GSQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Soci%C3%A9t%C3%A9-G%C3%A9n%C3%A9rale-Decision-ECJ-assesses-Dutch/JrtbMXb-GSQ/">The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Soci%C3%A9t%C3%A9-G%C3%A9n%C3%A9rale-Decision-ECJ-assesses-Dutch/JrtbMXb-GSQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Soci%C3%A9t%C3%A9-G%C3%A9n%C3%A9rale-Decision-ECJ-assesses-Dutch/JrtbMXb-GSQ/">The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
